Alabama Attorney General Opinion 1979-0122

OFFICE OF THE ATTORNEY GENERAL • jay 4 too LEE L. HALE DEPUTY ATTORNEY GENERAL WILLIAM M. BEKURS. EXECUTIVE ASSISTANT WALTER &TURNER CHIEF ASSISTANT ATTORNEY GENERAL CHARLES A. GRADDICK ATTORNEY GENERAL STATE OF ALABAMA AUG 29 1979 'lq- OD iaa ADMINISTRATIVE BUILDING 64 RORER UNION STREET MONTGOMERY. AAAAA MA 24130 AREA (task 13 4 -515.0 JAN!. NOBLES ADMINISTRATIVE ASSISTANT Honorable Jasper Fielding Judge of Probate Coosa County Post Office Box 6 Rockford, Alabama 35136 Local Laws - Coosa County - Intoxicating Liquors. House Bill No. 947,1979 Regular Session, Alabama Legislature, is a local Act pertaining only to Talladega County and does not permit the taxation of beer distributed in surrounding counties. Dear Judge Fielding: This office is in receipt of your letter of July 25, 1979, in which you ask an opinion on the following: "Enclosed is House bill #947 introduced and passed by the Talladega County delegation con- concerning the collection of a one (.010) cent floor tax on beer warehoused in Talladega County. The beer distributors in Talladega Couhty also serves Coosa, Shelby, Cleburne and part of Jefferson County. In the synopsis and on line 10 of the bill, its states that the bill relates only to beverages distributed within the county. Honorable Jasper Fielding Page 1\ Line 20 has been amended to delete the words "delivered within the county." Line 25 has been amended to read "Shall" instead of "Shall Not". In view of the amended changes in this bill the will row be placed on all beer stored in the warehouse and the one cent tax will be passed on to the consumers in Coosa, Shelby, Jefferson and Cleburne counties and will permit Talladega County to collect thousands of dollars Lan citizens outside Talladega County. 1. Wouldn't the Act have to be advertised in Coosa, Shelby, Jefferson and Cleburne counties before it could apply to these counties? 2. Wouldn't the changes made on lines 20 and 25 changes the substance of the bill as it relates to the synopsis and line 10 to render the law void due to the fact that it misrepresents the true purpose of the bill. I I Question 1 is answered in the affirmative. From the heading and the synopsis of the Act, the bill clearly applies only to Talladega County. An act which was intended to apply to only one county, which is named, is a local act, and applies only to that particular county. Opinion of the Justices, 284 Ala. 626, 227 So.2d 396 (1969). In order for this bill to be applicable to the three counties surrounding Talladega County, it would have to be advertised and published in these counties as required by Article IV, Section 106, Alabama Constitution, 1901. Therefore, since this bill applies only to Talladega County, beer sold by the Talladega wholesaler to the surrounding counties would not be subject to this local tax. Ebnorable Jasper Fielding Page Three Since Question No. 1 is answered in the affirmative, Question No. 2 will not be answered at this time. Question No. 2 involves the question of whether this local act is valid as to Talladega County. If this office can be of further assistance, please do not hesitate to call on us. Very truly yours, CHARLES A. GRADDICK ATTORNEY GENERAL BY: ,-1 • ilit•J2n V(/' C. LAWSON LITTLE ASSISTANT ATTORNEY GENERAL CIL/dn • •